S. Jagadeeswara Reddy, Bangalore V. DCIT, Bangalore

ITA 326/BANG/2011

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9910 (ITAT-BANGALORE)
• Duration Of Justice: 9 year(s) 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 29-06-2020
• Assessment Year: 2008-2009
• Appeal Filed On: 25-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI J C IT BENGALURU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO S . 66, 67, 325 AND 326 /BANG/20 1 1 ASSESSMENT YEARS : 2005-06 TO 2008-09 SHRI. JAGADEESWARA REDDY, NO.39, J R NILAYAM, 3 RD CROSS, VASUDHA ENCLAVE, DODDANEKKUNDI, BENGALURU 560 037. PAN : A BPPS 0261 B VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(3), QUEENS ROAD, BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SMT. R. PREMI , J CIT (DR)(ITAT), BENGALURU DATE OF HEARING : 29 .06.2020 DATE OF PRONOUNCEMENT : 01 .0 7 .2020 O R D E R PER BENCH THESE FOUR APPEALS ARE FILED BY THE ASSESSEE AND THESE ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LEARNED CIT(A)-VI, BENGALURU DATED 11.10.2010 FOR ASSESSMENT YEARS 2005-06 AND 2006-07 AND ONE SEPARATE ORDER DATED 08.03.2011 BEING A COMBINED ORDER FOR ASSESSMENT YEARS 2007- 08 AND 2008-09. ALL THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. ALL THESE APPEALS WERE FIXED FOR HEARING ON 29.06.2020 BUT ON THIS DATE, LEARNED AR OF THE ASSESSEE HAS MADE A WRITTEN SUBMISSION BEFORE THE TRIBUNAL THAT THE ASSESSEE WANTS ADJOURNMENT IN THESE CASES BECAUSE THE ASSESSEE IS OPTING FOR VIVAD SE VISHWAS SCHEME, 2020. IN THE SAID LETTER DATED 25.06.2020 SUBMITTED AT THE ITA NOS. 66, 67, 325 AND 326/BANG/2011 PAGE 2 OF 3 REGISTRY OF THE TRIBUNAL ON 26.06.2020, IT WAS SUBMITTED THAT THEY HAVE ALREADY FILED THEIR CONSENT LETTER OPTING FOR VIVAD SE VISHWAS SCHEME, 2020 IN LAST HEARING. 3. LEARNED DR OF THE REVENUE SUBMITTED THAT THE APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THESE APPEALS. 4. WE HEARD LD D.R AND PERUSED THE RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEALS FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED THE CONSENT LETTER OPTING FOR VIVAD SE VISHWAS SCHEME, 2020, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THESE APPEALS PENDING. ACCORDINGLY, WE DISMISS ALL THESE APPEALS OF THE ASSESSEE AS WITHDRAWN. 5. HOWEVER, SINCE THE ASSESSEE HAS SOUGHT ADJOURNMENT TILL THE TIME THE FORMALITIES OF THAT SCHEME ARE COMPLETED AND SINCE WE HAVE DISMISSED THE APPEALS WITHOUT GRANTING THE ADJOURNMENT AS REQUESTED, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. ITA NOS. 66, 67, 325 AND 326/BANG/2011 PAGE 3 OF 3 6. IN THE RESULT, ALL THE FOUR APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 01 ST JULY, 2020. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.